Cees Peters

Professor Cees Peters serves as a Tax Law Professor at Tilburg University, where he formally accepted his chair on October 3, 2025, with an inaugural address titled 'Tax Law and the Citizen: On Deliberative Democracy and Shifting Legal Principles'. His work critically examines the intersection of tax legislation and democratic processes within modern governance frameworks.

His research focuses on strengthening democratic legitimacy in tax systems through citizen engagement. Peters advocates for tax citizen assemblies—randomly selected groups of 100-150 citizens informed by experts—to deliberate on complex tax issues like box 3 revisions and inheritance tax. He challenges conventional tax principles, arguing the 'ability to pay' concept oversimplifies income-based taxation and that legal principles like legality require communicative public functions. His work bridges tax jurisprudence with deliberative democratic theory to address systemic complexity and democratic deficits in fiscal policy.

Peters emphasizes continuous public dialogue about labor-capital taxation relationships as essential for democratic renewal, positioning tax policy as a critical test case for participatory governance beyond quadrennial elections. His proposals aim to transform tax law from a technical exercise into a co-creative democratic process.